Cassidy & Associates
                  Attorneys at Law
                 215 Apolena Avenue
           Newport Beach, California 92662
                     ----------
             Email:  CassidyLaw@aol.com


Telephone: 202/387-5400              Fax:  949/673-4525

                    February 19, 2013

Pamela A. Long
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549


          Re:  Essential Telecommunications, Inc.
               (formerly Beachgate Acquisition Corporation)
		File No. 0-54825

Dear Ms. Long:

     Attached for filing with the Securities and Exchange
Commission in response to the Commission's letter of
February 13, 2013, is Amendment No. 2 to the Beachgate
Acquisition Corporation Form 10-12G.

     The  following response addresses the comment of the reviewing
staff of the Commission as set forth in its comment letter.

Business

    1.  The noted disclosure has been added and appears in the first
paragraph of the Business section.


Recent Blank Check Companies

    2.   The requested disclosure has been added and appears
beginning page 21.

Conflicts of Interest

    3.   The requested disclosure has been added and appears
on page 26.

                         Sincerely,



                         /s/ Lee W. Cassidy